征地拆迁费需纳税否？邓忠工程建设，尤其是城市规划、公路、铁路、港口新建，都会发生大笔的征地拆迁费。《中华人民共和国营业税暂行条例》第五条第三款规定：建筑业的总承包人将工程分包或转包他人的，以工程的全部承包额减去支付给分包人或转包人的价款后的余额为营业... Land acquisition and house demolition fee tax? Dengzhong engineering construction, especially urban planning, roads, railways, port construction, there will be a large amount of land acquisition fees. Paragraph 3 of Article 5 of the Provisional Regulations of Business Tax of the People’s Republic of China stipulates that subcontractors or subcontractors shall be deducted from the total contracted amount of the works minus the amount paid to subcontractors or subcontractors After the payment of the balance of business ...